Affirmed upon the authority of (1) Tempel v. United States, 248 U. S. 121, 129; United States v. North American Transportation and Trading Co., 253 U. S. 330; Pearson v. United States, 267 U. S. 423; Klebe v. United States, 263 U. S. 188; (2) Hijo v. United States, 194 U. S. 315, 323.